Part III - INDIVIDUAL INCOME TAX
- Section 235-51 - Tax imposed on individuals; rates
- Section 235-51.5 - Pass-through entity taxation election
- Section 235-52 - Tax in case of joint return or return of surviving spouse
- Section 235-53 - Tax tables for individuals
- Section 235-54 - Exemptions
- Section 235-55 - Tax credits for resident taxpayers
- Section 235-55.5 - [Repealed]
- Section 235-55.6 - [Effective Until 12/31/2027] Expenses for household and dependent care services necessary for gainful employment
- Section 235-55.6 - [Effective 12/31/2027] Expenses for household and dependent care services necessary for gainful employment
- Section 235-55.7 - Income tax credit for low-income household renters
- Section 235-55.75 - [Effective Until 12/31/2027] Refundable earned income tax credit
- Section 235-55.75 - [Effective 12/31/2027] Refundable earned income tax credit
- Section 235-55.8 - [Repealed]
- Section 235-55.9 - [Repealed]
- Section 235-55.85 - [Effective Until 12/31/2027] Refundable food/excise tax credit
- Section 235-55.85 - [Effective 12/31/2027] Refundable food/excise tax credit
- Section 235-64.2 - Withholdings by partnerships, estates, and trusts
- Section 235-55.91 - Credit for employment of vocational rehabilitation referrals
- Section 235-56 - [Repealed]
- Section 235-56.5 - [Repealed]
- Section 235-57 - [Repealed]
- Section 235-58 - [Repealed]
- Section 235-58.1 - [Repealed]
- Section 235-58.2 - [Repealed]
- Section 235-59 - Decedents
- Section 235-60 - [Repealed]
- WITHHOLDING AND COLLECTION OF TAX AT SOURCE (§§ 235-61 — 235-69)